Hindu undivided family tax recovery: karta cannot be arrested or detained for the family's arrears without express statutory liability.

The Hindu undivided family is treated as a distinct assessee under the Income-tax Act, 1961, and recovery measures such as certificate proceedings, notice, attachment, arrest and detention operate against the assessee in default. A karta or manager may represent the family, but that representative capacity does not create personal liability for arrest and detention unless the Act expressly so provides. As no provision imposed such liability on the manager for the family's tax default, detention could not be sustained and was unauthorized and illegal.

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Issues: Whether the karta or manager of a Hindu undivided family can be arrested and detained in prison for recovery of income-tax arrears due from the family.

Analysis: The statutory scheme treated the Hindu undivided family as the assessee and a distinct taxable entity. Recovery proceedings under the Income-tax Act, 1961, including the issue of certificate, notice to the defaulter, attachment, arrest, and detention, were directed against the assessee in default. The Act contained specific provisions making other persons personally liable in particular situations, but no provision imposed personal liability for arrest and detention on the manager of a Hindu undivided family for tax default by the family. The manager could represent the family in proceedings, but that representative character did not make him the assessee for recovery purposes. The attempt to sustain detention on the basis of the manager's status therefore failed.

Conclusion: The karta or manager could not be arrested and detained in prison for non-payment of the Hindu undivided family's tax arrears; the detention order was unauthorized and illegal.

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